Won't include myself in the realm of people whose opinion you respect, but I used to laud the Ph100 here on WBF. Unfortunately, I've had to take that back. I loved the Ph100 I had - which was the first demo unit in US/Canada. When I finally got my own production unit, to my ears it sounded far from the original demo unit I used and demo'ed with at CES and other events. At that time, the distributor's stock was in my warehouse, and we pulled out several units to inspect. All the production units sounded the same.
Thinking that it was due to lack of running-in, I ran my unit for hundreds and hundreds of hours, but it did not improve. We eventually sent that demo unit back to Dieter to re-evaluate and test against the production run, but unfortunately I never got that unit back. As Dieter has passed away, I don't think I'll ever get my Ph100 back, nor a refund from the distributor.